Tax Code Guide
D1
Tax Code D1 (Additional Rate)
What does this code mean?
D1 means all your income from this source is taxed at 45% — the highest rate. This applies when your main income already exceeds £125,140 (the additional rate threshold), so any secondary income is taxed at the top rate. This code is relatively rare and applies only to very high earners.
Who gets this code?
Very high earners with income above £125,140 from their primary source, with this code applied to secondary income.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.